Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter20. OIL AND GAS. |
Article2. Mineral Documentary Tax. |
§ 40-20-30. Definitions. |
§ 40-20-31. Levied; applicability. |
§ 40-20-32. Tax to be a lien; amount of tax. |
§ 40-20-33. When and by whom tax payable; effect of nonpayment. |
§ 40-20-34. Tax payable to probate judge; entries on instrument and record. |
§ 40-20-35. Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold and other interests from ad valorem taxes. |
§ 40-20-36. How exemption obtained upon existing interests. |
§ 40-20-37. Fees of probate judge; disposition of remainder of tax. |